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TMI Blog2024 (2) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. Dipak P. Ripote, Accountant Member For the Assessee : Shri Siddesh Chaugule AR For the Revenue : Shri Ganesh Bare CIT(DR) ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the final assessment order dated 11.07.2023 passed by Income Tax Officer(IT), Ward-4, Pune under section 143(3) r.w.s 144C(13) of the Income Tax Act, passed in pursuance to directions issued by Dispute Resolution Panel(DRP) under section 144C(5) of the Income Tax Act, 1961 dated 27.06.2023. The grounds of appeal raised by the assessee are as under : General Grounds 1. On the facts and in the circumstances of the case and in law the Hon ble DRP/Ld.AO has erred in assessing the total income of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they fall within the exception provided under clause (b) of section 9(1)(vii) of the Act as the source of income is outside India and hence not taxable in India. ii) Also they do not make available any technical knowledge, skill, know-how or process and hence, not chargeable to tax in India as per provisions of Indo-US tax treaty (Article 12). 3. The ld.AR submitted that Assessing Officer(AO) taxed the said receipts. Ld.AR submitted that for earlier years on identical facts, the ITAT has allowed the appeal of the assessee. The ld.AR filed copies of ITAT Orders in assessee s own case in ITA No. 258/PUN/2021, ITA No. 838/PUN/2022 ITA No. 839/PUN/2022. Ld.AR read out the relevant paragraphs of the ITAT s Order and AO s order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) (b) stipulates taxability of the income arising therefrom only if the services concerned make available technical knowledge to the recipient/payer. Mr. Chavan could not refer to any material in the case file satisfying the forgoing make available condition in assessee s services. This tribunals recent coordinate bench decision in M/s. Faurecia Automotive Holding V/s. DCIT ITA No. 784/PN/ 2015 dated 08.07.2019 holds in light of CIT V/s. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar.) that such make available condition stipulates that the payer concerned is independently able to make use of the technical know-how etc. coming from the service provider s side. We thus affirm the CIT(A) s findings reversing the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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